Limitation Cannot start to run unless right to receive a claim or refund crystallized

Balkrishna Textiles Pvt Ltd Vs C.C.E (CESTAT Ahmedabad) we find that Learned Commissioner (Appeals) denied the refund claims solely on limitation. There is no dispute of the fact that the goods have been exported by the appellant during the period April 2008 to March 2009 by utilizing the services on which service tax was payable for the exported goods. The assessees have raised the contention that payment of service tax on commission agent service was made only on 31-3-2008 and 21.04.2010 and therefore refund claim is within the time limit of one year from the date of payment of service tax. ...